<!--// [Comment template] //--><table width="100%" border="0" align="center" cellpadding="0" cellspacing="0" id="comment-table" {FIRST}>  <tr>    <td  rowspan="2" class="user-im" valign="middle" align="center"><img src="{USER_PI}" border="0"  /></td>    <td  class="user-ti">{ACHOR}    <span class="user-na"><a href="{USER_ID}"> {USER_NA}</a></span>    <span class="user-da">{TTL_DA}<b>{DATES}</b></span></td>  </tr>  <tr>    <td class="user-co">{BODY}</td>  </tr></table><!--// [Comment end] //-->